TMI Blog2023 (9) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... een examined by the Hon ble Delhi High Court in the case of M/S INDIAN INSTITUTE OF AIRCRAFT ENGINEERING VERSUS UNION OF INDIA ORS [ 2013 (5) TMI 592 - DELHI HIGH COURT] , wherein the Hon ble High Court has quashed the instruction No.137/132-2010-ST dated 11.05.2011 holding that merely because the certificate issued by the institute does not lead to an employment directly, but another examination is required to be cleared for getting employment, would not lead to the conclusion that the institute imparting such training is not vocational training institute. In this case, the appellant has been issuing certificates after completion of necessary training at their institute to candidates enrolled with them and the said certificates has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... training institute. The revenue was of the view that the activity undertaken by the appellant falls under the category of commercial training and coaching services was taxable, therefore, the proceedings were initiated against the appellant by issuance of the show cause notice. The matter was adjudicated and the demand of service tax was confirmed. Against the said order, the appellant is before us. 3. None appeared on behalf of the appellant and the hearing notice was returned undelivered, therefore, the appeal is taken up for consideration. 4. Heard the Ld.AR for the department, who supported the impugned order. 5. On going through the records placed before us, we find that during the impugned period the commercial training a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been approved by DGCA which qualify the candidates to sit for an examination conducted by DGCA to make them eligible to take employment as aircraft maintenance engineers. 9. The Hon ble High Court has considered the said issue in the aforesaid W.P. and observed as follows:- 27. The reasoning in the impugned Instruction dated 11th May, 2011 that because the qualification awarded by the Institute does not culminate in automatic issuance of license/authorization by the DGCA to certify the repair, maintenance or airworthiness of an aircraft and for which purpose a further examination to be conducted by the DGCA is to be taken, in our view mixes up and confuses, qualification with a license to practice on the basis of that qualific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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